The Difficult Imported Mismatch Rules: BEPS Action 2 Recommendations
The OECD recommended various rules that countries can adopt to combat hybrid mismatch arrangements in their domestic tax system. However, its success would not come when the integrity measure, namely "imported mismatch rules", does not operate as intended. This article examines how the imp...
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| Format: | Journal Article |
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2017
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| Online Access: | https://www.ibfd.org/IBFD-Products/Journal-Articles/Finance-and-Capital-Markets/collections/dfi/html/dfi_2017_06_int_1.html http://hdl.handle.net/20.500.11937/84392 |
| _version_ | 1848764645708398592 |
|---|---|
| author | Allen, Christina |
| author_facet | Allen, Christina |
| author_sort | Allen, Christina |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | The OECD recommended various rules that countries can adopt to combat hybrid mismatch arrangements in their domestic tax system. However, its success would not come when the integrity measure, namely "imported mismatch rules", does not operate as intended. This article examines how the imported mismatch rules are meant to operate and discusses inherent practical difficulties in the context of Australia, the United Kingdom and the European Union. It is recommended that countries should take a globally coordinated approach to counter such difficulties. |
| first_indexed | 2025-11-14T11:22:39Z |
| format | Journal Article |
| id | curtin-20.500.11937-84392 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T11:22:39Z |
| publishDate | 2017 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-843922021-08-11T23:59:35Z The Difficult Imported Mismatch Rules: BEPS Action 2 Recommendations Allen, Christina The OECD recommended various rules that countries can adopt to combat hybrid mismatch arrangements in their domestic tax system. However, its success would not come when the integrity measure, namely "imported mismatch rules", does not operate as intended. This article examines how the imported mismatch rules are meant to operate and discusses inherent practical difficulties in the context of Australia, the United Kingdom and the European Union. It is recommended that countries should take a globally coordinated approach to counter such difficulties. 2017 Journal Article http://hdl.handle.net/20.500.11937/84392 https://www.ibfd.org/IBFD-Products/Journal-Articles/Finance-and-Capital-Markets/collections/dfi/html/dfi_2017_06_int_1.html restricted |
| spellingShingle | Allen, Christina The Difficult Imported Mismatch Rules: BEPS Action 2 Recommendations |
| title | The Difficult Imported Mismatch Rules: BEPS Action 2 Recommendations |
| title_full | The Difficult Imported Mismatch Rules: BEPS Action 2 Recommendations |
| title_fullStr | The Difficult Imported Mismatch Rules: BEPS Action 2 Recommendations |
| title_full_unstemmed | The Difficult Imported Mismatch Rules: BEPS Action 2 Recommendations |
| title_short | The Difficult Imported Mismatch Rules: BEPS Action 2 Recommendations |
| title_sort | difficult imported mismatch rules: beps action 2 recommendations |
| url | https://www.ibfd.org/IBFD-Products/Journal-Articles/Finance-and-Capital-Markets/collections/dfi/html/dfi_2017_06_int_1.html http://hdl.handle.net/20.500.11937/84392 |